All posts by Tony Martignetti

More Nonprofits Filing Long IRS Form This Year

Darth Tax Evader - photo courtesy of swanksalot, on Flickr

Last year there was a big concern over charities losing their tax-exempt status if they hadn’t filed any annual tax form with the IRS for three consecutive years. This year, more nonprofits face the requirement of filing the longest form, as IRS reduces the filing threshold.

Public nonprofits enjoy a short menu of forms, and your selection is dictated. Whether you file the 990-N (postcard), 990-EZ or full Form 990 depends upon your gross receipts and total assets. Last year, the lengthy, onerous (avoiding temptation to use “taxing”) Form 990 requirement kicked in if your gross receipts were more than $500,000 or total assets were greater than $1.25 million. In 2011, those limits are down to $200,000 and $500,000, respectively. Those are considerable reductions and IRS will embrace more organizations into the 990 filing family.

The postcard is a breeze, asking merely nine simple questions. The 2010 EZ form (filed this year) has 52 questions, plus subparts and 8 schedules. The full 990–may I speak freely on my blog? we’re all adults here–is a bitch. It boasts 12 parts across 12 pages with nearly 200 primary questions plus 15 schedules.

The 990 is a bold, robust effort at oversight and disclosure, with more than a hint of burden, intended to protect the public from those who would absquatulate with charitable dollars. Witness the story of the U.S. Navy Veteran’s Association as evidence that protection requires more than a form.

More nonprofits will file the postcard this year, too. That threshold doubled from 2010, to gross receipts under $50,000. Over that, the EZ or 990 is submitted. That means fewer EZs and more postcards this year from charities whose annual receipts are between $25,000 and $50,000. Good news for small nonprofits.

The rules are all laid out in this IRS chart.

Nonprofit Radio for February 25, 2011: We’re Looking & 7 Things You Must Do On Your Facebook Page

Big Nonprofit Ideas for the Other 95%

You can subscribe on iTunes and listen anytime, anyplace on the device of your choice.

Tony Martignetti Nonprofit Radio for February 25, 2011:

We’re Looking: HR consultant Karen Bradunas, SPHR, helps the Museum of Chinese in America, a mid-size nonprofit with an opening, improve recruiting by punching-up the job description; strategically targeting the search and ads; and doing smart candidate screening.

MOCA’s lessons are your take aways for your next search.

Karen is a human resources consultant working with start-up organizations to protect and grow their businesses.

This is the job they’re seeking to fill at the Museum of Chinese in America (MOCA): Curator and Director of Exhibitions. You can also find it here on the show’s media page.

7 Things You Must Do On Your Facebook Page, with Scott Koegler.

Scott is our regular tech contributor and editor of Nonprofit Technology News.  He always brings simple, smart advice.  And I get to tease him a lot about Jargon Jail.  He’s been sentenced a few times.

Top Trends. Sound Advice. Lively Conversation.

You’re on the air and on target as I delve into the big issues facing your nonprofit—and your career.

If you have big dreams but an average budget, tune in to Tony Martignetti Nonprofit Radio.

I interview the best in the business on every topic from board relations, fundraising, social media and compliance, to technology, accounting, volunteer management, finance, marketing and beyond. Always with you in mind.

When and where: Talking Alternative Radio, Fridays, 1-2PM Eastern

You can subscribe on iTunes and listen anytime, anyplace on the device of your choosing.

Sign-up for show alerts!

“Like” the show’s Facebook page.

Here is the link to the podcast: 030: We are Looking and Fabulous Facebook
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Published In Paper: Charity Registration Compliance

I hope my college and law school professors are paying attention.

My article “State Charity Registration Law Compliance” is published in the journal Taxation of Exempts, January/February 2011 issue. The link is to a scanned pdf because the online version is behind a membership site. Readers of my blog enjoy a complimentary copy.

I caution, it’s not my writing style; I had to adhere to the journal’s. That meant writing phrases like, “It is to be remembered that” and “One may conjecture that.” Your blogger is not accustomed to the passivity and third-personality of a professional journal.

Considerable thanks to my editor, the managing editor of Taxation of Exempts, Bob Murdich. It was touch-and-go in the middle stages, but Bob kept working with me. It must not have been too tortuous, I’m doing another for him on gifts of life insurance.

The reader may pitch the journal with his or her own idea for an article. Information is to be found in the purple box on page 5 of your blogger’s article or here.

Support Center For Nonprofit Management: Thank You

Thanks to the Support Center for Nonprofit Management for hosting me today for Demystifying Planned Giving and thanks to the audience for coming out. You had so many good questions.

It’s a luxury to spend 3 hours on what I often have to compress into 1 hour. I’m grateful for your kind comments and I’m glad we met the objective: “You’ll be comfortable enough to open a Planned Giving conversation with one good prospect.”

Be sure to fill out your online surveys!

Here are my slides:

Nonprofit Radio for February 18, 2011: Finding Prospects & Finding A Job


Big Nonprofit Ideas for the Other 95%

Tony Martignetti Nonprofit Radio for February 18, 2011:

Maria Semple, The Prospect Finder.

Maria will discuss the second edition of her book, “Panning For Gold: Find High Net Worth Prospects Now“.  The book talks about the art and science of prospect research.

Paula Marks, President, Hire Resources; and Leonora Scala, nonprofit job-seeker.

I’m Looking: Savvy Strategies for Your Search: Leonora, our nonprofit job-seeker, gets continuing advice from recruiter Paula Marks. We last checked in with the pair last month

  • Leonora’s resume is now revised. (You can view the old version here.)

Top Trends.  Sound Advice.  Lively Conversation.

You’re on the air and on target as I delve into the big issues facing your nonprofit—and your career.

If you have big dreams but an average budget, tune in to Tony Martignetti Nonprofit Radio.

I interview the best in the business on every topic from board relations, fundraising, social media and compliance, to technology, accounting, volunteer management, finance, marketing and beyond.  Always with you in mind.

When and where: Talking Alternative Radio, Fridays, 1-2PM Eastern

You can subscribe on iTunes and listen anytime, anyplace on the device of your choosing.

Sign-up for show alerts!

“Like” the show’s Facebook page.

Here is the link to the podcast: 029: Finding Prospects and Finding a Job
View Full Transcript